96-001
Response
January 10, 1995
Request
XXXXX
Hello,
XXXXX
Could
you please send me a written statement saying that “massages” charged through athletic
clubs do not need to be taxed. Thank you so much.
XXXXX
XXXXX
RE:
Advisory Opinion Sales tax on massage services.
Dear
XXXXX,
We
have received your request for sales tax information pertaining to massage
services. We find as follows:
Charges
to your customers for a massage are not taxable. However, if you sell tangible personal property to your clients,
you must collect sales tax on that portion of the charge. That is, if your client purchases a massage
and also purchases a bottle of lotion for home use, the charge associated with
the sale of the lotion is taxable. In
that event, you must separately itemize taxable and nontaxable portions of the
charge or the entire charge is taxable.
Additionally,
when you are purchasing the items that you will use in giving a massage, such
as towels or lotions, you must pay sales on these purchases. If you purchase items for resale, you may
purchase them tax free.
If
you have other questions, please let us know.
For
the Commission,
Alice
Shearer
Commissioner